Results 21 to 30 of about 37,869 (204)

The Effect of Managerial Short-Termism on Cost Stickiness of Firms Listed on Tehran Stock Exchange [PDF]

Journal of Asset Management and Financing, 2019
Objective: Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations.
Zohreh Hajiha, Kaveh Ghaderi, Salah E Din Ghaderi   +2 more
doaj   +1 more source

Does CSR increase cost stickiness?

Jurnal Keuangan dan Perbankan, 2022
This study aims to provide evidence of corporate social responsibility (CSR) engagement with cost stickiness. Cost stickiness is an asymmetrical cost behavior in which the magnitude of the increase in costs tends to be higher when there is an increase in activity compared to the decrease in costs when there is a decrease in activity.
Ika Kristianti, Etna Nur Afri Yuyetta
openaire   +1 more source

A Study of the Impact of Executive Power and Employee Stock Ownership Plans on Corporate Cost Stickiness: Evidence from China A-Share Non-Financial Listed Companies

Systems, 2023
It is of great value to study the stickiness of enterprise cost for reducing enterprise cost and improving enterprise performance. This paper selected all A-share non-financial listed companies from 2014 to 2019 to study the impact of executive power and
Dongxue Zhai, Xuefeng Zhao, Yanfei Bai, Delin Wu   +3 more
doaj   +1 more source

Impacts of Sales Expense and Administrative Cost Stickiness on Earnings Management – Empirical Evidence from Vietnam

Management, 2021
This study aims to examine effects of sales cost stickiness and administrative cost stickiness on earnings management level. Next, the authors explore whether financial leverage, company size audit firm type and operating cash flow affect the earnings ...
Hong Nguyen Thi Phuong, Thao Nguyen Thi Vo   +1 more
doaj   +1 more source

The Role of Cost Stickiness in Estimating Conditional Conservatism [PDF]

پژوهش‌های تجربی حسابداری, 2015
Empirical research documents a linear relation between earnings and stock returns, and often attributes this pattern to conditional conservatism—more timely recognition of bad news than good news.
Mohammad Hosein Safarzadeh, Behzad Beig Panah   +1 more
doaj   +1 more source

The effect of Intangible Assets on the Firm’s Financial Performance and Mediating Role of the Cost Stickiness in Tehran Stock Exchange [PDF]

Journal of Asset Management and Financing, 2021
The purpose of this study is to investigate the mediating role of the cost stickiness in the relationship between intangible assets and the financial performance of companies listed on the Tehran Stock Exchange.
Mohammad Namazi, Yasser Shakeri
doaj   +1 more source

Sticky Costs e Anti-Sticky Costs

Revista Catarinense da Ciência Contábil
Este estudo analisou o comportamento assimétrico dos custos de companhias abertas brasileiras durante fases do ciclo econômico. A metodologia refere-se à pesquisa descritiva, documental e quantitativa. A amostra compreendeu 184 empresas, no período de 2010-2023.
Stephan Klaus Bubeck, Alini da Silva
openaire   +3 more sources

Examining managerial overconfidence behavioral explanation effect on cost stickiness: Comparison with economic and agency theory based factors [PDF]

بررسی‌های حسابداری و حسابرسی, 2014
Managerial overconfidence behavioral factor causes cost asymmetric. Prior literature focuses on economic and agency explanations about cross sectional variation in the degree of cost stickiness.
Mehdi Heidari
doaj   +1 more source

Sticky Prices, No Menu Costs [PDF]

International Finance Discussion Papers, 2002
A model that contains no costs to changing prices but in which prices do not respond to nominal shocks is presented. In models that do not feature superneutrality of money flexible price equilibria will allow certain types of monetary shocks to affect the real economy.
openaire   +1 more source

The effect of shared auditors in the supply chain on cost stickiness

China Journal of Accounting Research, 2019
Do supply chain audits have real effects? We focus on the effect of shared auditors in the supply chain on corporate cost stickiness. When a supplier shares auditors with its customers, the shared auditors provide informational advantages for suppliers ...
Chun Cai, Qianwen Zheng, Lei Zhu
doaj   +1 more source